For questions 35-44 match the letter next to the term to the numbered definition. A. Period costs B. Absorption costing C. Breakeven point D. Contribution margin format E. Product costs A. Contribution margin ratio B. Contribution margin C. Gross margin D. Variable costing E. Manufacturing margin 35. A costing method that includes all manufacturing costs and is required by GAAP. 36. Costs which are expensed in the period they are incurred 37. Sales less all variable expenses 38. A costing method that includes only variable costs 39. Direct labor, direct materials and all factory overhead costs 40. An income statement format which focuses on cost behavior. 41. Contribution margin divided by sales 42. Sales less cost of goods sold 43. Sales less variable production costs 44. A specific number of units sold which produces total income equal to zero